{"id":2688,"date":"2026-01-26T12:17:26","date_gmt":"2026-01-26T11:17:26","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2688"},"modified":"2026-01-26T12:27:04","modified_gmt":"2026-01-26T11:27:04","slug":"zabezpeka-pri-registracii-na-dph-sa-vracia","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zabezpeka-pri-registracii-na-dph-sa-vracia\/","title":{"rendered":"VAT registration security is being returned: who will be affected by the changes and when will they apply?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2688\" class=\"elementor elementor-2688\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6aca1ae13f79b\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6aca1ae14083e\" ><h1 class=\"post-title style-color \">Z\u00e1bezpeka pri registr\u00e1cii DPH sa vracia: koho sa zmeny dotkn\u00fa a odkedy maj\u00fa plati\u0165<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6aca1ae1411b9\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/01\/midsection-man-using-mobile-phone-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6aca1ae141c63\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6aca1ae1425ac\" ><p class=\"post-date \">26. January 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6aca1ae1438eb\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6aca1ae1458db\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Ministerstvo financi\u00ed SR pripravilo \u010fal\u0161\u00ed bal\u00edk opatren\u00ed v oblasti DPH, ktor\u00e9ho cie\u013eom m\u00e1 by\u0165 efekt\u00edvnej\u0161\u00ed v\u00fdber dane a obmedzenie \u0161pekulat\u00edvneho \u010di podvodn\u00e9ho spr\u00e1vania. \u0164a\u017eiskom n\u00e1vrhu je <strong data-start=\"485\" data-end=\"550\">op\u00e4tovn\u00e9 zavedenie finan\u010dnej z\u00e1bezpeky pri registr\u00e1cii na DPH<\/strong> pre subjekty vyhodnoten\u00e9 ako rizikov\u00e9. Okrem toho sa spr\u00eds\u0148uj\u00fa aj pravidl\u00e1 pre rozhodovanie o registr\u00e1cii a roz\u0161iruj\u00fa sa d\u00f4vody na zru\u0161enie registr\u00e1cie.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6aca1ae1463d9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">K\u013e\u00fa\u010dov\u00e1 zmena: rizikov\u00e9 subjekty a z\u00e1bezpeka na 12 mesiacov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"773\" data-end=\"960\">N\u00e1vrh cieli na subjekty s tzv. <strong data-start=\"804\" data-end=\"825\">rizikov\u00fdm pozad\u00edm<\/strong>. Ministerstvo t\u00fdm mysl\u00ed najm\u00e4 osoby, pri ktor\u00fdch bolo v minulosti zaznamenan\u00e9 negat\u00edvne da\u0148ov\u00e9 spr\u00e1vanie. Typicky ide o situ\u00e1cie, ke\u010f:<\/p><ul data-start=\"962\" data-end=\"1214\"><li data-start=\"962\" data-end=\"995\"><p data-start=\"964\" data-end=\"995\">existuj\u00fa <strong data-start=\"973\" data-end=\"994\">da\u0148ov\u00e9 nedoplatky<\/strong>,<\/p><\/li><li data-start=\"996\" data-end=\"1047\"><p data-start=\"998\" data-end=\"1047\">do\u0161lo k <strong data-start=\"1006\" data-end=\"1046\">v\u00e1\u017enemu poru\u0161eniu da\u0148ov\u00fdch predpisov<\/strong>,<\/p><\/li><li data-start=\"1048\" data-end=\"1128\"><p data-start=\"1050\" data-end=\"1128\">\u017eiadate\u013eovi u\u017e bola v minulosti <strong data-start=\"1082\" data-end=\"1127\">zru\u0161en\u00e1 registr\u00e1cia na DPH z \u00faradnej moci<\/strong>,<\/p><\/li><li data-start=\"1129\" data-end=\"1214\"><p data-start=\"1131\" data-end=\"1214\">alebo sa podobn\u00e9 spr\u00e1vanie vyskytlo u <strong data-start=\"1169\" data-end=\"1213\">majetkovo \u010di person\u00e1lne prepojen\u00fdch os\u00f4b<\/strong>.<\/p><\/li><\/ul><p data-start=\"1216\" data-end=\"1395\">Z praxe je d\u00f4le\u017eit\u00e9 vn\u00edma\u0165, \u017ee krit\u00e9riom nem\u00e1 by\u0165 len \u201eaktu\u00e1lny stav\u201c \u017eiadate\u013ea, ale aj jeho <strong data-start=\"1309\" data-end=\"1328\">da\u0148ov\u00e1 minulos\u0165<\/strong> \u2013 vr\u00e1tane prepojen\u00ed na spolo\u010dnosti, v ktor\u00fdch p\u00f4sobil v minulosti.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6aca1ae147120\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fd\u0161ka z\u00e1bezpeky a forma zlo\u017eenia<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1435\" data-end=\"1560\">Rizikov\u00e9mu subjektu m\u00e1 vznikn\u00fa\u0165 povinnos\u0165 zlo\u017ei\u0165 <strong data-start=\"1484\" data-end=\"1515\">n\u00e1vratn\u00fa finan\u010dn\u00fa z\u00e1bezpeku<\/strong> na obdobie <strong data-start=\"1527\" data-end=\"1542\">12 mesiacov<\/strong>, a to v rozmedz\u00ed:<\/p><ul data-start=\"1562\" data-end=\"1592\"><li data-start=\"1562\" data-end=\"1592\"><p data-start=\"1564\" data-end=\"1592\"><strong data-start=\"1564\" data-end=\"1591\">od 5 000 \u20ac do 500 000 \u20ac<\/strong>.<\/p><\/li><\/ul><p data-start=\"1594\" data-end=\"1695\">Z\u00e1bezpeku bude potrebn\u00e9 zlo\u017ei\u0165 <strong data-start=\"1625\" data-end=\"1663\">do 20 dn\u00ed od doru\u010denia rozhodnutia<\/strong>. N\u00e1vrh po\u010d\u00edta s dvoma sp\u00f4sobmi:<\/p><ul data-start=\"1697\" data-end=\"1865\"><li data-start=\"1697\" data-end=\"1800\"><p data-start=\"1699\" data-end=\"1800\"><strong data-start=\"1699\" data-end=\"1723\">bezhotovostn\u00fd prevod<\/strong> na \u00fa\u010det veden\u00fd v \u0160t\u00e1tnej pokladnici (v prospech Finan\u010dn\u00e9ho riadite\u013estva SR),<\/p><\/li><li data-start=\"1801\" data-end=\"1865\"><p data-start=\"1803\" data-end=\"1865\">alebo <strong data-start=\"1809\" data-end=\"1838\">bankov\u00e1 z\u00e1ruka bez v\u00fdhrad<\/strong> v prospech da\u0148ov\u00e9ho \u00faradu.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4346eed e-con-full e-flex e-con e-child\" data-id=\"4346eed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-097a090 e-con-full e-flex e-con e-child\" data-id=\"097a090\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d229d53 e-flex e-con-boxed e-con e-child\" data-id=\"d229d53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71870b5 elementor-widget elementor-widget-heading\" data-id=\"71870b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pom\u00f4\u017eeme v\u00e1m s da\u0148ov\u00fdm priznan\u00edm<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9697e86 elementor-widget elementor-widget-heading\" data-id=\"9697e86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nechajte to na n\u00e1s. Vypracovanie, kontrola a podklady na podanie r\u00fdchlo a spo\u013eahlivo.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f437d42 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"f437d42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_6aca1ae148727\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/danove-priznanie\/\" class=\"jkit-button-wrapper\">Chcem spracova\u0165 da\u0148ov\u00e9 priznanie<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6aca1ae149133\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co sa deje so z\u00e1bezpekou po\u010das 12 mesiacov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1915\" data-end=\"2066\">Z\u00e1bezpeka m\u00e1 sl\u00fa\u017ei\u0165 ako krytie potenci\u00e1lnych nedoplatkov na DPH. Ak vznikne nedoplatok, z\u00e1bezpeka sa m\u00f4\u017ee <strong data-start=\"2021\" data-end=\"2046\">pou\u017ei\u0165 na jeho \u00fahradu<\/strong>. Z\u00e1rove\u0148 plat\u00ed, \u017ee:<\/p><ul data-start=\"2068\" data-end=\"2315\"><li data-start=\"2068\" data-end=\"2159\"><p data-start=\"2070\" data-end=\"2159\">ak sa z\u00e1bezpeka pou\u017eije, bude sa <strong data-start=\"2103\" data-end=\"2124\">priebe\u017ene dop\u013a\u0148a\u0165<\/strong> sp\u00e4\u0165 do v\u00fd\u0161ky ur\u010denej rozhodnut\u00edm,<\/p><\/li><li data-start=\"2160\" data-end=\"2315\"><p data-start=\"2162\" data-end=\"2315\">po uplynut\u00ed 12 mesiacov sa <strong data-start=\"2189\" data-end=\"2198\">vr\u00e1ti<\/strong> tomu, kto ju zlo\u017eil, <strong data-start=\"2220\" data-end=\"2241\">ak nebola pou\u017eit\u00e1<\/strong> na \u00fahradu nedoplatku (alebo sa neuplatn\u00ed postup pod\u013ea da\u0148ov\u00e9ho poriadku).<\/p><\/li><\/ul><p data-start=\"2317\" data-end=\"2446\">D\u00f4le\u017eit\u00fd praktick\u00fd moment je aj to, \u017ee ak povinne registrovan\u00fd subjekt z\u00e1bezpeku nezlo\u017e\u00ed v stanovenej v\u00fd\u0161ke, <strong data-start=\"2426\" data-end=\"2445\">m\u00f4\u017ee sa vym\u00e1ha\u0165<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b30ff8 elementor-widget elementor-widget-jkit_heading\" data-id=\"1b30ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6aca1ae149d5c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1znamov\u00e1 povinnos\u0165: viac dokladov, viac kontroly<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2513\" data-end=\"2659\">Aby spr\u00e1vca dane z\u00edskal detailnej\u0161\u00ed obraz o ekonomickej aktivite rizikov\u00fdch platite\u013eov, n\u00e1vrh zav\u00e1dza mo\u017enos\u0165 ulo\u017ei\u0165 tzv. <strong data-start=\"2635\" data-end=\"2658\">z\u00e1znamov\u00fa povinnos\u0165<\/strong>.<\/p><p data-start=\"2661\" data-end=\"2814\">V praxi to znamen\u00e1, \u017ee podnikate\u013e m\u00f4\u017ee by\u0165 vyzvan\u00fd predklada\u0165 nielen fakt\u00fary, ale aj <strong data-start=\"2746\" data-end=\"2773\">sprievodn\u00fa dokument\u00e1ciu<\/strong> k dod\u00e1vkam tovarov a slu\u017eieb, napr\u00edklad:<\/p><ul data-start=\"2816\" data-end=\"2968\"><li data-start=\"2816\" data-end=\"2837\"><p data-start=\"2818\" data-end=\"2837\">objedn\u00e1vky, zmluvy,<\/p><\/li><li data-start=\"2838\" data-end=\"2854\"><p data-start=\"2840\" data-end=\"2854\">dodacie listy,<\/p><\/li><li data-start=\"2855\" data-end=\"2888\"><p data-start=\"2857\" data-end=\"2888\">prepravn\u00e9 alebo n\u00e1kladn\u00e9 listy,<\/p><\/li><li data-start=\"2889\" data-end=\"2904\"><p data-start=\"2891\" data-end=\"2904\">k\u00f3pie fakt\u00far,<\/p><\/li><li data-start=\"2905\" data-end=\"2936\"><p data-start=\"2907\" data-end=\"2936\">pr\u00edjmov\u00e9 a v\u00fddavkov\u00e9 doklady,<\/p><\/li><li data-start=\"2937\" data-end=\"2968\"><p data-start=\"2939\" data-end=\"2968\">doklady o platb\u00e1ch a podobne.<\/p><\/li><\/ul><p data-start=\"2970\" data-end=\"3097\">Pre firmy to bude ma\u0165 dopad najm\u00e4 na nastavenie procesov: evidenciu, archiv\u00e1ciu a schopnos\u0165 r\u00fdchlo preuk\u00e1za\u0165 re\u00e1lnos\u0165 obchodov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67b53f1 elementor-widget elementor-widget-jkit_heading\" data-id=\"67b53f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_6aca1ae14aaa6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1bezpeka u\u017e raz bola \u2013 pre\u010do sa vracia?<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3153\" data-end=\"3354\">Z\u00e1bezpeka pri registr\u00e1cii na DPH nie je \u00faplne nov\u00e1. Na Slovensku bola \u00fa\u010dinn\u00e1 do roku <strong data-start=\"3238\" data-end=\"3246\">2019<\/strong>, pri\u010dom bola zru\u0161en\u00e1 s od\u00f4vodnen\u00edm, \u017ee pod\u013ea anal\u00fdzy Finan\u010dn\u00e9ho riadite\u013estva SR <strong data-start=\"3327\" data-end=\"3353\">stratila opodstatnenie<\/strong>.<\/p><p data-start=\"3356\" data-end=\"3542\">Aktu\u00e1lne je n\u00e1vrh na jej n\u00e1vrat op\u00e4\u0165 \u201ena stole\u201c a smeruje do medzirezortn\u00e9ho pripomienkov\u00e9ho konania. Z poh\u013eadu praxe je podstatn\u00e9, \u017ee ide o opatrenie, ktor\u00e9 vie v\u00fdrazne zasiahnu\u0165 najm\u00e4:<\/p><ul data-start=\"3544\" data-end=\"3686\"><li data-start=\"3544\" data-end=\"3575\"><p data-start=\"3546\" data-end=\"3575\">nov\u00e9 spolo\u010dnosti v skupin\u00e1ch,<\/p><\/li><li data-start=\"3576\" data-end=\"3625\"><p data-start=\"3578\" data-end=\"3625\">podnikate\u013eov s \u201ehist\u00f3riou\u201c v zru\u0161en\u00fdch firm\u00e1ch,<\/p><\/li><li data-start=\"3626\" data-end=\"3686\"><p data-start=\"3628\" data-end=\"3686\">alebo podniky person\u00e1lne prepojen\u00e9 na probl\u00e9mov\u00e9 subjekty.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb40541 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb40541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6aca1ae14b684\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 lehoty pri registr\u00e1cii: 21 dn\u00ed vs. 60 dn\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3748\" data-end=\"3861\">N\u00e1vrh prin\u00e1\u0161a aj zmenu procesn\u00fdch leh\u00f4t pri rozhodovan\u00ed o registr\u00e1cii na DPH. Zav\u00e1dza sa <strong data-start=\"3837\" data-end=\"3860\">dvojstup\u0148ov\u00e1 lehota<\/strong>:<\/p><ul data-start=\"3863\" data-end=\"4030\"><li data-start=\"3863\" data-end=\"3919\"><p data-start=\"3865\" data-end=\"3919\"><strong data-start=\"3865\" data-end=\"3878\">do 21 dn\u00ed<\/strong> \u2013 ak je \u017eiados\u0165 jasn\u00e1 a bez pochybnost\u00ed,<\/p><\/li><li data-start=\"3920\" data-end=\"4030\"><p data-start=\"3922\" data-end=\"4030\"><strong data-start=\"3922\" data-end=\"3935\">do 60 dn\u00ed<\/strong> \u2013 ak vznikn\u00fa pochybnosti (napr. \u010di je \u017eiadate\u013e zdanite\u013enou osobou alebo o pravdivosti \u00fadajov).<\/p><\/li><\/ul><p data-start=\"4032\" data-end=\"4132\">V 60-d\u0148ovej lehote bude m\u00f4c\u0165 \u00farad \u017eiados\u0165 aj <strong data-start=\"4077\" data-end=\"4090\">zamietnu\u0165<\/strong>, ak \u017eiadate\u013e svoje postavenie nepreuk\u00e1\u017ee.<\/p><h4 data-start=\"4134\" data-end=\"4195\">Osobitn\u00fd re\u017eim pri dobrovo\u013enej registr\u00e1cii so z\u00e1bezpekou<\/h4><p data-start=\"4196\" data-end=\"4426\">Ak pri dobrovo\u013enej registr\u00e1cii vznikne povinnos\u0165 zlo\u017ei\u0165 z\u00e1bezpeku, da\u0148ov\u00fd \u00farad bude ma\u0165 <strong data-start=\"4284\" data-end=\"4299\">v\u017edy 60 dn\u00ed<\/strong> na rozhodnutie. A ak \u017eiadate\u013e z\u00e1bezpeku v plnej v\u00fd\u0161ke nezlo\u017e\u00ed, \u017eiados\u0165 m\u00f4\u017ee by\u0165 v tejto lehote <strong data-start=\"4395\" data-end=\"4425\">zamietnut\u00e1 bez registr\u00e1cie<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdf6c8e elementor-widget elementor-widget-jkit_heading\" data-id=\"cdf6c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_6aca1ae14c303\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zru\u0161enie registr\u00e1cie: viac d\u00f4vodov, pr\u00edsnej\u0161\u00ed re\u017eim<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4493\" data-end=\"4623\">N\u00e1vrh spr\u00eds\u0148uje podmienky a roz\u0161iruje mo\u017enosti, kedy m\u00f4\u017ee spr\u00e1vca dane prist\u00fapi\u0165 k <strong data-start=\"4576\" data-end=\"4596\">odobrat\u00edu I\u010c DPH<\/strong>. D\u00f4vodom m\u00e1 by\u0165 napr\u00edklad:<\/p><ul data-start=\"4625\" data-end=\"4762\"><li data-start=\"4625\" data-end=\"4700\"><p data-start=\"4627\" data-end=\"4700\">opakovan\u00e9 vyhotovovanie fakt\u00far za dodanie, ktor\u00e9 sa re\u00e1lne neuskuto\u010dnilo,<\/p><\/li><li data-start=\"4701\" data-end=\"4762\"><p data-start=\"4703\" data-end=\"4762\">alebo opakovan\u00e9 uplatnenie odpo\u010dtu DPH z fikt\u00edvnych fakt\u00far.<\/p><\/li><\/ul><p data-start=\"4764\" data-end=\"4862\">Z\u00e1rove\u0148 sa zav\u00e1dza aj z\u00e1konn\u00e1 domnienka ukon\u010denia ekonomickej \u010dinnosti v situ\u00e1ci\u00e1ch, ke\u010f platite\u013e:<\/p><ul data-start=\"4864\" data-end=\"5008\"><li data-start=\"4864\" data-end=\"4900\"><p data-start=\"4866\" data-end=\"4900\">neozn\u00e1mi miesto v\u00fdkonu podnikania,<\/p><\/li><li data-start=\"4901\" data-end=\"4949\"><p data-start=\"4903\" data-end=\"4949\">alebo ozn\u00e1mi miesto ur\u010den\u00e9 len na doru\u010dovanie,<\/p><\/li><li data-start=\"4950\" data-end=\"5008\"><p data-start=\"4952\" data-end=\"5008\">alebo je opakovane nezastihnute\u013en\u00fd na mieste podnikania.<\/p><\/li><\/ul><p data-start=\"5010\" data-end=\"5208\">V praxi to znamen\u00e1, \u017ee firmy si bud\u00fa musie\u0165 d\u00f4slednej\u0161ie str\u00e1\u017ei\u0165 nielen faktur\u00e1ciu a preuk\u00e1zate\u013enos\u0165 plnen\u00ed, ale aj \u201eform\u00e1lne\u201c n\u00e1le\u017eitosti \u2013 najm\u00e4 komunik\u00e1ciu s \u00faradom a re\u00e1lnu dostupnos\u0165 na adrese.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cff77f elementor-widget elementor-widget-jkit_heading\" data-id=\"3cff77f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__15_6aca1ae14cf92\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u00da\u010dinnos\u0165 zmien: dva term\u00edny<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5251\" data-end=\"5289\">N\u00e1vrh rozde\u013euje \u00fa\u010dinnos\u0165 na dve etapy:<\/p><ul data-start=\"5291\" data-end=\"5573\"><li data-start=\"5291\" data-end=\"5439\"><p data-start=\"5293\" data-end=\"5439\"><strong data-start=\"5293\" data-end=\"5310\">od 1. 4. 2026<\/strong>: v\u00e4\u010d\u0161ina zmien (preverovanie \u017eiadost\u00ed o registr\u00e1ciu, roz\u0161\u00edren\u00e9 d\u00f4vody zru\u0161enia registr\u00e1cie, mo\u017enos\u0165 ulo\u017ei\u0165 z\u00e1znamov\u00fa povinnos\u0165),<\/p><\/li><li data-start=\"5440\" data-end=\"5573\"><p data-start=\"5442\" data-end=\"5573\"><strong data-start=\"5442\" data-end=\"5459\">od 1. 1. 2027<\/strong>: k\u013e\u00fa\u010dov\u00e9 ustanovenia o z\u00e1bezpeke na da\u0148 a mo\u017enos\u0165 zamietnu\u0165 dobrovo\u013en\u00fa registr\u00e1ciu z d\u00f4vodu nezlo\u017eenia z\u00e1bezpeky.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Z\u00e1bezpeka pri registr\u00e1cii na DPH sa vracia: koho sa zmeny dotkn\u00fa a odkedy maj\u00fa plati\u0165 Autor Dobryuctovnik Publikovan\u00e9 26. janu\u00e1ra 2026 Zdie\u013eajte \u010dl\u00e1nok Ministerstvo financi\u00ed SR pripravilo \u010fal\u0161\u00ed bal\u00edk opatren\u00ed v oblasti DPH, ktor\u00e9ho cie\u013eom m\u00e1 by\u0165 efekt\u00edvnej\u0161\u00ed v\u00fdber dane a obmedzenie \u0161pekulat\u00edvneho \u010di podvodn\u00e9ho spr\u00e1vania. \u0164a\u017eiskom n\u00e1vrhu je op\u00e4tovn\u00e9 zavedenie finan\u010dnej [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2696,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=2688"}],"version-history":[{"count":8,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2688\/revisions"}],"predecessor-version":[{"id":2698,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2688\/revisions\/2698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2696"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}